이중 과세를 방지하기 위해 양국 간 체결하는 조약. 한미 조세 조약에 따라 배당의 원천세율이 30%에서 15%로 경감되는 등의 혜택이 있습니다. 조약 혜택을 받으려면 W-8BEN이나 Form 8833의 제출이 필요합니다.
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